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2023 (7) TMI 872 - MADRAS HIGH COURTPrinciples of natural justice - personal opportunity of hearing not given - cryptic non-speaking order - wrongly carried forward credit - HELD THAT:- Perusal of the relevant record would show that for the month ending June, 2017, the entry under the head “excess input tax credit” at column 11 is shown as '0.00'. This fact has been captured in the impugned order. The contention of the petitioner that she had a credit limit appears to be incorrect. Since the entire writ petition rests on this single issue and as the same has not been proved by the petitioner, the petitioner is not entitled to any relief - Petition dismissed.
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